Katakam Infra Projects (INDIA) Private Limited vs. The Assistant Commissioner (State Tax)
Held
The Court held that since the petitioner filed the GSTR 3B returns and paid the necessary late fees, the assessment order passed under Section 62 is deemed to have been withdrawn as per Section 62(2) of the GST Act. Consequently, any bank attachments made under the said order were set aside.
Facts
The petitioner, Katakam Infra Projects, was issued an assessment order under Section 62 of the GST Act for June 2023 due to non-filing of returns. The petitioner subsequently filed Form GSTR 3B for the relevant period along with late fees, contending that the assessment order should be deemed withdrawn under Section 62(2).
Key Issues
Whether an assessment order passed under Section 62 of the GST Act is deemed withdrawn when the taxpayer subsequently files the required returns (Form GSTR 3B) along with late fees, as stipulated under Section 62(2) of the Act.
Sections Cited
Section 62, Section 62(2)
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 06.07.2026 Date of uploading : APHC010331492026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] MONDAY, THE 6th DAY OF JULY 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 17897/2026 Between:
KATAKAM INFRA PROJECTS (INDIA) PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SMT. KATAKAM PADMAVATHI,
7-59A, SVKP STREET, CUMBUM TOWN, PRAKASAM, ANDHRA PRADESH - 523 333. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, D.NO 10-204/36, S.NO.226/A, BESIDE SVKP COLLEGE, Y.PALEM ROAD,
MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 2. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, MARKAPUR CIRCLE, NELLORE DIVISION, D.NO 10-204/36, S.NO.226/A,
BESIDE SVKP COLLEGE, Y.PALEM ROAD, MARKAPUR, PRAKASAM, ANDHRA PRADESH - 518 002. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 238. 4. UNION OF INDIA, DEPART
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.